Budget notification

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01022025-260694 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 66] NEW DELHI, SATURDAY, FEBRUARY 1, 2025/MAGHA 12, 1946 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st February, 2025 No. 06/2025-Customs G.S.R. 99(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 11/2021 -Customs, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E), dated the 1st February, 2021, namely:- In the said notification, - I. in the Table, - i. after Sl. No. 9 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:- +-----+--------------------------+-------------+-------+ | (1) | (2) | (3) | (4) | +=====+==========================+=============+=======+ | "9A.| 2515 11 00, 2515 12 | All goods | 20% | +-----+--------------------------+-------------+-------+ | 9B. | 2516 11 00, 2516 12 00 | All goods | 20%"; | +-----+--------------------------+-------------+-------+ ii. after Sl. No. 13, and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:- +-------+-----------+----------------------------------------------------+-------+ | (1) | (2) | (3) | (4) | +=======+===========+====================================================+=======+ | "13AA.| 3406 | Candles, tapers and the like | 7.5% | +-------+-----------+----------------------------------------------------+-------+ | 13AB. | 3920, 3921| Poly vinyl chloride (PVC) Flex Films | 7.5%";| +-------+-----------+----------------------------------------------------+-------+ Explanation. – For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets. iii. after Sl. No. 14, and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:- +------+-------------------------------+--------------+--------+ | (1) | (2) | (3) | (4) | +======+===============================+==============+========+ | "14A.| 6401, 6402, 6403, 6404 or | All goods | 18.5% | | | 6405 | | | +------+-------------------------------+--------------+--------+ | 14B. | 6802 10 00, 6802 21 10, | Marble slab | 20%"; | | | 6802 21 20, 6802 21 90, | | | | | 6802 91 00 or 6802 92 00 | | | +------+-------------------------------+--------------+--------+ iv. for Sl. No 15F and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely: - +------+-------+---------------------+---------+ | (1) | (2) | (3) | (4) | +======+=======+=====================+=========+ | "15F.| 7113 | i) Gold findings; | 1% | | | +---------------------+---------+ | | | ii) Silver findings;| 1% | | | +---------------------+---------+ | | | iii) Platinum findings.| 1.4%"; | +------+-------+---------------------+---------+ Explanation. - For the purposes of this entry, gold, silver or platinum findings mean a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place. v. after Sl. No 15G and the entries relating thereto, the following Sl. Nos. and entries shall be inserted, namely: - +-------+-----------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | (1) | (2) | (3) | (4) | +=======+===========+================================================================================================================================================================================================================================================================================================================================================+=======+ | "16AA.| 8541 42 00| All goods other than goods on which exemption from basic customs duty is claimed and allowed under S. No. 38A of the notification No. 24/2005-Customs, dated the 1st March, 2005, published in the Gazette of India vide number G.S.R. 122(E), dated the 1st March, 2005 | 7.5% | +-------+-----------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | 16AB. | 8541 43 00| All goods other than goods on which exemption from basic customs duty is claimed and allowed under S. No. 38A of the notification No. 24/2005-Customs, dated the 1st March, 2005, published in the Gazette of India vide number G.S.R. 122(E), dated the 1st March, 2005 | 20% | +-------+-----------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | 16AC. | 8541 49 00| All goods other than goods on which exemption from basic customs duty is claimed and allowed under S. No. 23 of the notification No. 24/2005-Customs, dated the 1st March, 2005, published in the Gazette of India vide number G.S.R. 122(E), dated the 1st March, 2005 | 20% | +-------+-----------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | 16AD. | 8702, 8704| All goods other than goods covered under column (3), sub-items (a) and (b) of item (1) of S. Nos. 524 and 525 of the Table in notification No. 50/2017-Customs dated the 30th June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30th June, 2017 | 20% | +-------+-----------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | 16AE. | 8702, 8704| All goods covered under column (3), sub-item (b) of item (1) of S. Nos. 524 and 525 of the Table in notification No. 50/2017-Customs dated the 30th June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30th June, 2017 | 5% | +-------+-----------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | 16AF. | 8703 | All goods other than goods covered under S. Nos. 526 and 526A of the Table in notification No. 50/2017-Customs dated the 30th June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30th June, 2017 | 67.5% | +-------+-----------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | 16AG. | 8703 | All goods covered under column (3), sub-item (a) of item (2) of S. Nos. 526 and 526A of the Table in notification No. 50/2017-Customs dated the 30th June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30th June, 2017 | 40% | +-------+-----------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | 16AH.| 8711 | All goods other than goods covered under S. Nos. 531and 531A of the Table in notification No. 50/2017-Customs dated the 30th June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30th June, 2017 | 40% | +-------+-----------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | 16AI. | 8712 00 10| All goods | 15%"; | +-------+-----------+------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ vi. after Sl. No 16A and the entries relating thereto, the following Sl. Nos. and entries shall be inserted, namely: - +------+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | (1) | (2) | (3) | (4) | +======+===========+===================================================================================================================================================================================+=======+ | "16B.| 8903 | All goods | 7.5% | +------+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | 16C. | 9028 30 10| All goods other than goods covered under S. No. 581A of the Notification No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30th June, 2017 | 7.5% | +------+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | 16D.| 9401, 9403, 9404, 9405 | All goods | 5% | +-----+--------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | 16E.| 9503 00 91 | All goods covered under S. No. 591 of the Table in notification No. 50/2017-Customs dated the 30th June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30th June, 2017 | 7.5% | +-----+--------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | 16F.| 9503 00 91 | All goods other than goods covered under S. No. 591 of the Table in notification No. 50/2017-Customs dated the 30th June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30th June, 2017 | 20% | +-----+--------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ | 16G.| 9802 00 00 | All goods other than goods covered under S. No. 606 A of the Notification No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30th June, 2017 | 70%"; | +-----+--------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-------+ vii. against Sl. No. 17, in column (3), for the figures and letter "16A", the figures and letter "16G" shall be substituted. viii. after Sl. No. 17 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:- 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